Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 16. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-05-01 to 2026-05-01.)
ArticleCitations
Editorial Policy59
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?41
Editorial Policy41
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting37
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?25
Covers and Front Matter24
Editorial Policy24
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations23
Political Turnover and Audit Opinion: Evidence from China22
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality21
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?20
The Consequences of Dividing Responsibility for an Audit Engagement17
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1217
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic16
Covers and Front Matter16
Editorial Policy16
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